HSAs and S Corp owners

[Guest Dolores Lawrence]

Assume an S Corp makes employer contributions to employee HSA accounts. Assume a 2% or more S Corp owner works for the company and receives wages. Can the company make and deduct an HSA contribution for him? Or does he need to make his own contribution individually? (There is no 125 plan. If there was, I realize that the owner could not participate in the 125 plan, and for 125 plan purposes is considered self-employed.)

I believe that the IRS Q&As on HSAs indicate that a "self employed" individual would make contributions for himself. Does the reference in the Q&As to "self-employed" also bring in the working 2% or more S Corp owner for this purpose?